WH CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WH CONSULT
Largest movements
- Cash +€63,403
up €63,403 (+13.5%), from €468,104 to €531,507
mainly Other debts (+€44,769) and Net result for the year (+€44,016)
- Receivables within one year -€13,233
down €13,233 (-38.7%), from €34,173 to €20,941
of which Trade receivables: -€6,885
- Tangible fixed assets -€13,082
down €13,082 (-25.3%), from €51,745 to €38,663
of which Furniture and vehicles: -€12,872
- Other debts +€44,769
up €44,769 (+17.8%), from €251,355 to €296,123
- Accrued charges and deferred income -€17,408
no longer reported in 2025 (was €17,408)
- Tax, wage and social debts +€7,323
up €7,323 (+349%), from €2,101 to €9,424
of which Taxes: +€7,203
- Financial charges -€17,481
down €17,481 (-99.4%), from €17,587 to €106
- Taxes +€7,487
up €7,487 (+79.1%), from €9,465 to €16,952
- Gross operating margin +€6,786
up €6,786 (+11.1%), from €61,181 to €67,967
- Financial income +€3,149
up €3,149 (+98.9%), from €3,184 to €6,333
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,760 | €593,846 | +€37,086 | +6.7% |
| Fixed assets | 21/28 | €51,745 | €38,663 | -€13,082 | -25.3% |
| Tangible fixed assets | 22/27 | €51,745 | €38,663 | -€13,082 | -25.3% |
| Furniture and vehicles | 24 | €49,864 | €36,992 | -€12,872 | -25.8% |
| Other tangible fixed assets | 26 | €1,881 | €1,671 | -€210 | -11.2% |
| Current assets | 29/58 | €505,015 | €555,183 | +€50,168 | +9.9% |
| Amounts receivable within one year | 40/41 | €34,173 | €20,941 | -€13,233 | -38.7% |
| Trade receivables | 40 | €27,528 | €20,643 | -€6,885 | -25.0% |
| Other amounts receivable | 41 | €6,646 | €298 | -€6,348 | -95.5% |
| Cash at bank and in hand | 54/58 | €468,104 | €531,507 | +€63,403 | +13.5% |
| Deferred charges and accrued income | 490/1 | €2,738 | €2,736 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €556,760 | €593,846 | +€37,086 | +6.7% |
| Equity | 10/15 | €281,862 | €287,078 | +€5,216 | +1.9% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €194,300 | €199,500 | +€5,200 | +2.7% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Other | 1319 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €185,800 | €191,000 | +€5,200 | +2.8% |
| Profit (loss) carried forward | 14 | €2,562 | €2,578 | +€16 | +0.6% |
| Amounts payable | 17/49 | €274,898 | €306,768 | +€31,870 | +11.6% |
| Amounts payable within one year | 42/48 | €257,490 | €306,768 | +€49,278 | +19.1% |
| Trade debts | 44 | €4,034 | €1,221 | -€2,813 | -69.7% |
| Suppliers | 440/4 | €4,034 | €1,221 | -€2,813 | -69.7% |
| Taxes, remuneration and social security | 45 | €2,101 | €9,424 | +€7,323 | +349% |
| Taxes | 450/3 | €1,609 | €8,812 | +€7,203 | +448% |
| Remuneration and social security | 454/9 | €492 | €612 | +€120 | +24.4% |
| Other amounts payable | 47/48 | €251,355 | €296,123 | +€44,769 | +17.8% |
| Accrued charges and deferred income | 492/3 | €17,408 | - | -€17,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,082 | €13,082 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €61,181 | €67,967 | +€6,786 | +11.1% |
| Operating profit (loss) | 9901 | €47,959 | €54,741 | +€6,782 | +14.1% |
| Financial income | 75/76B | €3,184 | €6,333 | +€3,149 | +98.9% |
| Recurring financial income | 75 | €3,184 | €6,333 | +€3,149 | +98.9% |
| Financial charges | 65/66B | €17,587 | €106 | -€17,481 | -99.4% |
| Recurring financial charges | 65 | €17,587 | €106 | -€17,481 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €33,556 | €60,968 | +€27,412 | +81.7% |
| Income taxes | 67/77 | €9,465 | €16,952 | +€7,487 | +79.1% |
| Profit (loss) for the period | 9904 | €24,090 | €44,016 | +€19,925 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,090 | €44,016 | +€19,925 | +82.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.